II SÉRIE-A — NÚMERO 29

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Article 5

When the activities mentioned in Article 4 of this Agreement are conducted by the Cultural Centers outside

their premises, either independently or in collaboration with other entities, the activity arrangements shall be

notified to the competent authorities in advance and activities shall be carried out in compliance with the

submitted arrangements and the applicable laws and regulations of the Receiving Party.

Article 6

The Cultural Centers shall have the right to charge appropriate fees for the non-profit items listed as follows:

1. Performances, exhibitions and other cultural activities.

2. Language and culture-related educational activities.

3. Catalogues, posters, playbills and other articles directly associated with the activities organized by the

Cultural Centers.

4. Items sold on teahouses or cafes for the purpose of showcasing the traditional lifestyle of the Sending

Party.

Article 7

1. Income and property taxes due from the Cultural Centers and their personnel shall be levied in

accordance with this Agreement, the current laws and regulations of the Receiving Party and the Agreement

between the Government of the People's Republic of China and the Government of the Portuguese Republic

for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income,

signed in Beijing, on April 21, 1998.

2. The Cultural Centers, in compliance with the customs laws and regulations and related stipulations of the

Receiving Party, and on the basis of reciprocity, shall be exempted from custom duties and taxes except VAT

for the below-mentioned items provided that they are not used for sale or seeking profit in the Receiving Party:

a) Cultural equipment required by the Cultural Centers as well as furniture, facilities and office supplies

required for their daily work (motor vehicles not included);

b) Reasonable quantities of materials including picture albums, posters, playbills, books, discs, records,

teaching equipments and various other forms of audio-visual products required for the organization of activities

by the Cultural Centers;

c) Films to be screened on the premises of the Cultural Centers.

3. The above-mentioned items shall not be lent, leased, mortgaged, transferred, used for other purposes or

dealt with by any means, unless otherwise approved by the customs authorities of the Receiving Party.

Article 8

1. Personnel of the Cultural Centers delegated by the government of the Sending Party shall be nationals of

that Party and holders of special passports (Portugal) or service passports (China), with appropriate visa before

arrival at the Receiving Party, and unless otherwise agreed by both Parties, shall be subject to the labor and

social security laws and regulations of the Sending Party.

2. Other personnel recruited of the Cultural Centers may be citizens of either the Sending Party or the

Receiving Party, and unless otherwise agreed, shall be subject to the labor and social security laws and

regulations of the Receiving Party.

3. The Parties shall inform each other about the appointment and removal of personnel in their respective

Cultural Centers, and complete the related procedures according to the current laws and regulations of the

Receiving Party in time.